Hi, I just want to ask, why we need to find the PV, not the FV.

You have just joined the investment advisory firm SkyLow \& Co. They have offered you two very different salary arrangements. You can have $120,000 per year for the next five years; or $85,000 per year for the next five years, along with a $100,000 signing bonus today. If the interest rate is 3 per cent compounded quarterly, which do you prefer? For simplicity, assume the salaries are to be paid at the end of each year